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Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… accounts. Key Findings The Executive Committee generally does not provide adequate oversight of Company financial activities because the Treasurer does not provide it with adequate monthly or annual reports. … included in the July monthly report. The Treasurer also does not prepare bank reconciliations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town … records to the bank statements monthly and follow up on any differences. Ensure that the annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsDiNapoli Releases Municipal Audits
… Porter – Capital Projects (Niagara County) Town resources are being inappropriately reported and sequestered in the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, … with monthly or lump-sum payments that were ordered to be paid, including $171,028 in prior period arrears. DiNapoli’s … were not giving the court the opportunity to decide how to proceed while the probationer was still under …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsTown of Wawayanda – Financial Operations (2024M-160)
… – September 17, 2024. We extended our audit period back to January 1, 2019 to analyze financial trends. Understanding the Program The Board must provide oversight to ensure financial operations are properly managed. The …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Compliance With the Clery Act (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … University of New York (SUNY) to develop strategies to enhance compliance with the Clery Act and to investigate and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followFairview Fire District – Financial Operations (2024M-138)
… pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials … corrective action. … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… The state’s Medicaid program paid more than $60,000 for sexual and … today by State Comptroller Thomas P. DiNapoli. In total, Medicaid made more than $930,000 in payments for ED drugs and … Auditors found that did not always happen. Since the transition of pharmacy benefit management to MCOs, Medicaid …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… prices, and challenging commutes, according to a report on the Island’s economy released today by New York State … on Long Island and the region boasts average wages that are the second highest in the state,” DiNapoli said. “Long … has a strong agricultural sector, based in Suffolk County, which had the highest value for agricultural crops of any …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOversight of the Pesticide Reporting Law
… water quality. We believe Department officials, DOH, and State policy makers should assess whether the limited …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … and pays medical and surgical claims submitted by health care providers on behalf of Empire Plan members. United … was for out-of-network services. Starting in 2007, the Office of the New York State Comptroller (OSC) conducted a …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programOpinion 93-24
… ask whether the fire district may permit such facilities to be used by residents of the district, as well as members … the purpose of providing fire protection and responding to certain other types of emergencies (see Town Law, §176[1], … 13, authorizing towns, villages, cities and counties to provide playgrounds and neighborhood recreation centers). …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … budgeting practices made it appear that the town needed to both raise taxes and use fund balance to close projected budget gaps. However, the general fund …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … permitted to receive a windfall at the expense of another due to a county's erroneous calculations. We further …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… have them believe, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found that the MTA's New York City Transit (Transit) published "wait assessment" …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … obtaining the required number of quotes as required by their purchasing policy. The board did not follow its … did not seek routine competition for services provided by an insurance agency that was paid $86,013 during the audit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canisteo-Greenwood Central School District , … , Sodus Central School District , St. Lawrence-Lewis Board of Cooperative Educational Services , Vertus Charter School , … and the Whitesville Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-341
… 4/1/2019 New 4/1/2024 Court of Appeals Chief Judge $240,800 $265,600 Associate Judge $233,400 $257,500 Appellate Division Presiding … $237,900 Administrative Judges Chief Administrative Judge $227,800 $251,300 Dean of Judicial Institute …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityXII.4.E Electronic Invoicing – XII. Expenditures
… Vendors enrolled in eInvoicing through the New York State Vendor Self Service Portal can submit electronic … vendors begin the electronic invoicing process by creating an electronic invoice in the eSettlements module or by submitting an electronic invoice to the eSettlements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 97-9
… village board members must recuse themselves in connection with a proposed zoning change, under consideration by the … officer or employee has an interest in any contract with his or her municipality if he or she receives a direct … principal ranged from $400 to $3,000 per year, or at most .15% of the company's annual gross sales. Under these …
https://www.osc.ny.gov/legal-opinions/opinion-97-9